Taking depreciation is not an option.

Get all prior tax returns/transcripts, and you can often figure out the prior depreciation.

Even getting SOME of prior information (tax returns/transcripts) can help you figure out what was done before.  And unless evidence shows otherwise, assume that prior depreciation is correct.

https://www.irs.gov/newsroom/heres-how-people-can-request-a-copy-of-their-previous-tax-return